The Accounting Session Exercises

The Accounting Session Exercises


Exercise No. 1
this group of financial operations carried out by the Office of the peace and real estate marketing for the year ended 31/12/2015:

No. the process describe the process
#1 01/01 started its established with capital of $10,000 deposited half of the World Bank, the other half in the fund established.
#2 2/1 to buy furniture from the hope of $5000, paid half in cash and the rest on the account.
#3 in 03/01 paid Established 2500$ rent allowance for a year paid by check drawn on a bank.
#4 in 0104 arrested established $15,000$ in cash, the income of the brokerage allowance.
#5 in 05/01 withdrew $7,000 from the fund established tourah current account with the bank.
#6 Established in 06/01 paid salaries and wages of $500 in cash.
#7 in 2014-02-25 a boost to the Hope account worth $1,000 check drawn on a bank.
#8 in 13/01 established paid $300 in cash for the participation of the Internet for a period of 4months.
#9 in 09/01 arrested established 5000 in cash, the income of the real estate marketing.
#10 on 10/01 established paid $100 worth of electricity bills by Check drawn on a bank.
#11 11/01 withdraw the owner for his personal amount of $500 from the bank account.
#12 12/01 paid established $250 pocket money by check drawn on a propaganda and the declaration of the World Bank.
When the inventory of 31/12/2015 on the following:

the lease paid for the period from the date of 01/03/2015 To 01/03/2016.
There is a revenue due to the value of $300 has not been recorded in the books.
There is no electricity bill did not record the value of $150 is due in the month of 12
Required:
Previous operations in the daily Journal.
The deportation of the financial operations of the audit in وترصيد ledger accounts.
The preparation of the trial balance before and after inventory adjustments
express restrictions inventory settlement
solution:
First: To express restrictions in the daily Journal: the

debtor and the secured creditor the number
of named
5000 h/Fund #1
5000 h/World Bank
10000 to h/Capital
deposit of half of the capital in the Fund and the other half in the bank
5000 h/furniture #2
to FIGURING
2500 h/Fund
2500 H (A company hope
to buy furniture, half in cash and the rest of the Account
by 2500 h/CP.rent #3
2500 to h/World Bank
pocket money for rent paid by check drawn on the bank of
15,000 H/Fund #4
15000 to h/income
1,303,328 in cash income
7000 h/World Bank #5
7000 to h/Fund
cash deposit in the current account with the bank
500 H/salaries and wages of #6
500 H/
pocket money to fund salaries and wages paid in cash
1000 h/Hope #7
1000 to h/World Bank
pocket money salaries and wages paid in cash
300 H/pocket money online #8
300 To h/Fund
internet subscription for one year paid in cash
5000 h/Fund #9
5000 to h/revenue
income from real estate marketing for years
100 H/pocket money electricity #10
100 To h/World Bank
bills paid by check drawn on the bank
500 H/personal drawings #11
500 To h/World Bank
personal drawings from the World Bank
250 H/CP.12 DECLARATION #
250 propaganda to h/World Bank
pocket money propaganda paid by check drawn on the declaration of the World Bank and the
second: Deportation to وترصيد ledger accounts:

the fund account
,
5000 H/2500 Capital h/furniture
15000 h/revenue 7000 h/World Bank
5000 h/salaries in
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